ALVtunnus

ALVtunnus is the VAT identification number assigned to taxable persons by the Finnish Tax Administration (Verohallinto). It is used for value-added tax (VAT) purposes in Finland and for cross-border VAT transactions within the European Union. The ALVtunnus identifies a business as a VAT liable entity and is required for invoicing, reporting, and VAT calculations.

The ALV-tunnus consists of the country code FI followed by eight digits, for example FI12345678. It is distinct from the Finnish business identity number (Y-tunnus). A business receives an ALVtunnus when it registers for VAT with Verohallinto; registration is typically required when annual taxable turnover exceeds the VAT threshold or for activities that are VAT-liable.

Businesses subject to VAT must display their ALVtunnus on invoices and VAT returns, along with the applicable VAT rate and amount. The number facilitates proper VAT collection, reporting, and deduction. For cross-border trade within the EU, the EU VAT number is used in intra-community transactions, and its validity can be checked through the VIES system.

In Finland, VAT registration is handled by the Tax Administration, and eligibility can depend on turnover thresholds and the nature of the business. The ALVtunnus remains valid across EU member states for VAT purposes and can be queried for validity in EU-wide systems. Invoices issued domestically should include the business’s legal name, address, and their VAT number, among other required details.